New Income Tax Forms under the Income-tax Rules, 2026: Index of Key Forms, Rules and Old Form Numbers (Tax Year 2026-27)
CA Meet Dhrangadhariya 
August 5, 2026
CA Meet Dhrangadhariya August 5, 2026
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Last updated: 18 August 2026 · Written and reviewed by CA Meet Dhrangadhariya, CSM & Co LLP
Quick summary
The Income-tax Rules, 2026 prescribe all forms afresh, numbered in one series. This index lists the key forms with the rule that prescribes each, taken from the Rules. Old form numbers are shown only where they are established by the form title or by earlier posts in this series; for other forms, use the Rules to find the purpose.
| Form | Purpose | Rule | Old form |
|---|---|---|---|
| 99 | Appeal to the Joint Commissioner (Appeals) or the Commissioner (Appeals) | 167 | 35 |
| 115 | Appeal to the Appellate Tribunal | 193(1) | 36 |
| 116 | Memorandum of cross-objections before the Tribunal | 193(2) | 36A |
| 93 | PAN application: individual who is a citizen of India | 158 | 49A |
| 94 | PAN application: Indian company or entity | 158 | |
| 95 | PAN application: individual who is not a citizen of India | 158 | 49AA |
| 96 | PAN application: entity incorporated outside India | 158 | |
| 97 | Declaration by a person (other than a company or firm) who does not have a PAN | 159 and 160 | |
| 98 | Statement of declarations received in Form 97 | 160 | |
| 134, 135 | Application for a Tax Deduction and Collection Account Number (TAN) | 216 |
| Form | Purpose | Rule |
|---|---|---|
| 26 | Audit report and statement of particulars under section 63 (tax audit) | 47 |
| 32 | Audit report for deductions under sections 138 to 144 (Chapter VIII-C) | 66 |
| 24 | Audit report under section 59 for royalty and fees for technical services of non-residents | 43 |
| 112 | Audit report of a registered non-profit organisation under section 348 | 188 |
| 100, 101 | Audit report and inventory valuation report under section 268(5) | 171 |
| 66 | Report for computation of book profit under section 206(1) | 137 |
| 67 | Report for computation of adjusted total income and alternative minimum tax | 138 |
| Form | Purpose | Rule |
|---|---|---|
| 121 | Declaration under section 393(6) for receiving certain income without deduction of tax | 211 |
| 122 | Details of other income under section 392(4)(a) for TDS on salary | 204(1) |
| 123 | Statement of perquisites, fringe benefits and amenities | 204(2)(b) |
| 124 | Employee’s claims for deduction of tax on salary | 205 |
| 125 | Declaration by a specified senior citizen | 208 |
| 126 | Application for a certificate under section 395(1) | 209 |
| 127 | Declaration under section 394(2) by a buyer to obtain goods without collection of tax | 212 |
| 128 | Application for a certificate for lower or nil deduction or collection | 213 |
| 129 | Application for a certificate under sections 395(2) and 400(3) | 214 |
| 130 | TDS certificate on salary under section 395 | 215(1) |
| 131, 132 | TDS certificates under section 395(4) for deduction other than on salary | 215(1) |
| 133 | TCS certificate | 215(1) |
| 138 | Quarterly statement of deduction of tax on salary, and on income of a specified senior citizen under section 393(1) Table Sl. No. 8(iii) | 219(1) |
| 140 | Quarterly statement of deduction of tax on payments other than salary | 219(1) |
| 144 | Quarterly statement of deduction of tax on payments other than salary made to non-residents | 219(1) |
| 143 | Quarterly statement of collection of tax at source | 219(1) |
| 141 | Challan-cum-statement of deduction of tax under section 393(1) Table Sl. Nos. 2(i), 3(i), 6(ii) and 8(vi) | 218(3), 219(5) |
| 142 | Quarterly statement of tax deposited on transfer of virtual digital assets, by an exchange | 219(2) |
| 145 | Information for payments to a non-resident other than a company, or to a foreign company | 220 |
| 146 | Accountant’s certificate for such payments | 220(1)(c) |
| Form | Purpose | Rule | Old form |
|---|---|---|---|
| 41 | Information to be provided under section 159(8) for treaty relief | 75(1) | 10F |
| 42 | Application for a certificate of residence | 75(3) | |
| 43 | Certificate of residence | 75(4) | |
| 44 | Statement of foreign income and foreign tax credit | 76(10) | 67 |
| 45 | Intimation of settlement of dispute on foreign tax | 76 | |
| 46, 47 | Option for arm’s length price (section 166(9)) and accountant’s certificate | 82 | |
| 48 | Accountant’s report on international and specified domestic transactions | 85 | 3CEB |
| 49 | Application for safe harbour | 90, 91, 98, 101 | |
| 51 | Application for an Advance Pricing Agreement | 106 | |
| 56, 59 | Master file and country-by-country report | 123, 124(3) |
| Form | Purpose | Rule |
|---|---|---|
| 104 | Application for provisional registration or approval | 181(1) |
| 105 | Application for registration under section 332 or approval under section 354 | 181(1) |
| 106, 107 | Orders granting or rejecting registration and approval | 181 |
| 108 | Option for deemed application under section 341(7) | 184 |
| 109 | Statement of accumulation under section 342(1) | 185 |
| 110, 111 | Application for change of purpose of accumulation and the order | 186 |
| 112 | Audit report under section 348 | 188 |
| 113 | Statement of donations by the donee | 190(2) |
| 114 | Certificate of donation | 190(7) |
| Form | Purpose | Rule |
|---|---|---|
| 165 | Statement of specified financial transactions under section 508(1) | 237 |
| 166 | Statement of reportable account | 239 |
| 167 | Statement of transactions in crypto-assets | 243 |
| 168 | Annual Information Statement | 245 |
| 162 | Annual statement under section 505 by a non-resident with a liaison office in India | 234 |
| 169, 170 | Valuer registration and valuation report | 246, 248 |
| 188 | Application for approval of a superannuation or gratuity fund | 313 |
We prepare and file these forms for businesses, employers, trusts and non-residents. Please reach out to our team and we will be happy to assist.
The Income-tax Rules, 2026, which accompany the Income-tax Act, 2025 from 01/04/2026, prescribe the forms afresh and number them in one series (Form 1 to about Form 190 and beyond). Many old forms are now different numbers, and some old forms with similar purposes have been merged.
Form 128 (Rule 213), the application for a certificate for lower or nil deduction of income-tax. Form 129 (Rule 214) is the application for a certificate under sections 395(2) and 400(3) for determining the tax to be deducted or collected.
The employee gives details of other income in Form 122 (Rule 204(1)), the employer’s statement of perquisites and other benefits is Form 123 (Rule 204(2)(b)), and the employee’s statement of claims for deduction is Form 124 (Rule 205). The salary TDS certificate is Form 130 (Rule 215(1), Table Sl. No. 1), and the quarterly statement for salary is Form 138 (Rule 219).
Form 93 for an individual who is a citizen of India (Rule 158), Form 94 for an Indian company or entity, Form 95 for an individual who is not a citizen of India and Form 96 for an entity incorporated outside India. Forms 97 and 98 are the declaration by a person without a PAN and the statement of declarations received.
For tax years starting from 01/04/2026 the Income-tax Act, 2025 and the Rules 2026 apply, so the new forms are used for those years and for events after that date. Old forms continue to apply to matters under the 1961 Act; check the transition provisions for any particular case.
The Income-tax Rules, 2026 on the Income Tax Department website (rule number and form number are given on each form). The department’s portal lists the forms available for e-filing.
This article is for general informational purposes only and should not be considered professional advice. Please consult a qualified expert for advice tailored to your specific situation. The author and website owner are not liable for any errors or actions based on this content.
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